A Briefing into e-Invoicing
| e-Invoice implementation | Method of generation | Applicability | Process & GSP role | E-Invoice The Government of India had intended to reshape the overall landscape of the indirect tax compliance & brought in Goods & Services Tax in the year 2017. The government in its vision of digital India, conceived of the GST landscape to be principally driven through the digital - electronic medium. Accordingly, “Goods & Services Tax Network” was set up & it was to be complemented & supplemented by a group of GST Suvidha Providers (GSP) & Application Service Providers (ASP). Return filing was permitted only through electronic mode in the first phase & the second phase saw e-Way Bill through online portals. With the law fairly stabilized in the system, it was an opportune time to unveil the next big thing called e-Invoice (or) electronic invoice. E-Invoice does not mean generation of electronic invoice on GST Portal but reporting of electronic invoice. In ...
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